People ex rel. Kirkpatrick v. Grippen

Citations

• 20 Cal. 677
• 1862 Cal. LEXIS 91

Syllabus

<p>Where a statute contains a clause repealing all laws and parts of laws in conflict with its provisions, a previous act upon the same subject matter, the material provisions of which are repugnant to and irreconcilable with those of the new act, is repealed by it, unless the the terms of the subsequent act show an intention to keep the previous one in force.</p> <p>The Revenue Act of 1860 repealed the Act of April, 1858, concerning the Collection of Poll Taxes, etc., in the County of Sierra; and under the provisions of the Revenue Act of 1861, the Sheriff of that county is the collector of poll and license taxes, as well as the tax on property.</p>